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Intellectual capital disclosure determinants and its effects on the market capitalization: evidence from Indonesian listed companies

Currently, intellectual capital (IC) is the main source of company’s competitive advantage.The role of IC has become one of the main factors of company’s value creation process.Since companies rely more on their intangibles (including IC), management must provide an appropriate annual report in whic...

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书目详细资料
Main Authors:	Sudibyo, Angga Arifiawan, Basuki, B.
格式:	Conference or Workshop Item
语言:	English
出版:	2017
主题:	HF5601 Accounting
在线阅读:	http://repo.uum.edu.my/21024/1/shsconf_four2017%201%207vv.pdf http://repo.uum.edu.my/21024/ http://doi.org/10.1051/shsconf/20173407001
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